PR. COMMISSIONER OF INCOME TAX-1 vs. ELTEK SGS PVT. LTD.

ITA - 476 / 2022HC Delhi22 November 20222 pages

For Petitioner: SANJAY KUMAR

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided any substantive issues on merits in the provided text. The Court has only condoned the delay in re-filing the appeals and granted exemption, subject to just exceptions. Subsequently, notice has been issued to the respondent for a future date. No findings on any specific grounds of appeal, reasoning, or ratio decidendi have been recorded. The operative directions are limited to procedural steps for the continuation of the appeals.

What were the facts?

These are two appeals filed by the Principal Commissioner of Income Tax-1 (Revenue) against M/s Eltek SGS Pvt. Ltd. (Assessee). The appeals are against an order or action that is not specified in the provided text. The assessment year(s) are also not mentioned. The procedural history involves applications for condonation of delay in re-filing, which were allowed. The High Court has issued notice to the respondent (Assessee) for a future date. No specific amounts in dispute are stated.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide, nor does it detail the arguments made by either the Assessee or the Revenue. The appeals were admitted on the basis of applications for condonation of delay and issuance of notice. Therefore, no questions of law or fact were framed or argued in the provided text.

AI-generated summary — verify with the full judgment below

$~38 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 475/2022 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr.Sanjay Kumar, Sr.Standing Counsel for the Revenue. versus M/S ELTEK SGS PVT. LTD. ..... Respondent Through: None + ITA 476/2022 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr.Sanjay Kumar, Sr.Standing Counsel for the Revenue. versus ELTEK SGS PVT. LTD. ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 22.11.2022 C.M.No.49843/2022 in ITA No.475/2022 C.M.No.49845/2022 in ITA No.476/2022 Keeping in view the averments in the applications, the delay in re- filing is condoned. Accordingly, the applications stand disposed of. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:32:42

C.M.No.49844/2022 in ITA No.476/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. ITA No.475/2022 ITA No.476/2022 Issue notice to the respondent by all modes of service including dasti returnable on 24th July, 2023. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 22, 2022 KA This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:32:42

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